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Issues: Whether duty paid on clearance of mercury, cleared as mercury only after its use in manufacture, was refundable or liable to duty under Rule 3(4) of the CENVAT Credit Rules, 2001.
Analysis: The clearance of the mercury was not in dispute and it was accepted that the material was cleared as mercury only. On that basis, the provision governing removal of inputs as such was attracted, and the duty paid on such clearance could not be reclaimed by way of refund.
Conclusion: The claim for refund was not maintainable and the appeal was dismissed.
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